Subject: Policy and Regulation Alert - “Fiscal Cliff” Averted: The American Taxpayer Relief Act Enacted
From: "Akin Gump News and Alerts" <[email-masked]>
To: "Biden, Hunter" <[email-masked]>
Date: Wed, 02 Jan 2013 14:18:15 -0500

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       January 2, 2013       
   
“Fiscal Cliff” Averted: The American Taxpayer Relief Act Enacted

On January 1, 2013, Congress passed, and President Obama is expected to sign, H.R. 8, the American Taxpayer Relief Act of 2012, thereby averting the so-called “fiscal cliff” that would have occurred on January 1, 2013. The bill passed the Senate by a vote of 89-8 and the House by a vote of 257-167. This alert briefly describes the key components of the agreement as well as important policy issues that were not addressed.

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© 2012 Akin Gump Strauss Hauer & Feld LLP. All rights reserved. This document is distributed for informational use only; it does not constitute legal advice and should not be used as such. IRS Circular 230 Notice Requirement: This communication is not given in the form of a covered opinion, within the meaning of Circular 230 issued by the United States Secretary of the Treasury. Thus, we are required to inform you that you cannot rely upon any tax advice contained in this communication for the purpose of avoiding United States federal tax penalties. In addition, any tax advice contained in this communication may not be used to promote, market or recommend a transaction to another party.

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